The BOMEM DA3 Fourier transform spectrometer can now be operated either in the normal amplitude division mode or in the polarization division mode. As described by Dignam and $Baker-^{1}$ the polarizing interferometer permits direct measurement of differential polarization state absorption and retardation; linear and circular dichroism and their corresponding dispersions. The polarizing interferometer can also be employed for true optical null dual beam spectroscopy and general single beam spectroscopy as described by Martin and $Puplett^{-2}$. The combination of polarizing interferometry and modern data acquisition and processing techniques appears useful in a number of applications both in low resolution and high resolution spectroscopy.